GANDESHA ESTATES INVESTMENTS LIMITED

Company Registration Number:
15224295 (England and Wales)

Unaudited abridged accounts for the year ended 31 October 2025

Period of accounts

Start date: 01 November 2024

End date: 31 October 2025

GANDESHA ESTATES INVESTMENTS LIMITED

Contents of the Financial Statements

for the Period Ended 31 October 2025

Balance sheet
Notes

GANDESHA ESTATES INVESTMENTS LIMITED

Balance sheet

As at 31 October 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 10,650 8,072
Investments: 4 3,373,655 3,370,000
Total fixed assets: 3,384,305 3,378,072
Current assets
Debtors:   107,479 202,855
Cash at bank and in hand: 1,919 0
Total current assets: 109,398 202,855
Creditors: amounts falling due within one year:   (3,429,575) (3,106,174)
Net current assets (liabilities): (3,320,177) (2,903,319)
Total assets less current liabilities: 64,128 474,753
Provision for liabilities: (218,322) (218,322)
Total net assets (liabilities): (154,194) 256,431
Capital and reserves
Called up share capital: 100 100
Revaluation reserve:5654,964654,964
Profit and loss account: (809,258) (398,633)
Shareholders funds: (154,194) 256,431

The notes form part of these financial statements

GANDESHA ESTATES INVESTMENTS LIMITED

Balance sheet statements

For the year ending 31 October 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 28 August 2026
and signed on behalf of the board by:

Name: H Gandesha
Status: Director

The notes form part of these financial statements

GANDESHA ESTATES INVESTMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover represent the total rental income receivable for the year.

Tangible fixed assets and depreciation policy

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: Freehold building over 50 years Plant and machinery- 25% Reducing balance Fixtures, fittings, tools and equipment- 25% Reducing balance

Other accounting policies

Investments Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. Taxation A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. Provisions Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

GANDESHA ESTATES INVESTMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

2. Employees

2025 2024
Average number of employees during the period 2 0

GANDESHA ESTATES INVESTMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

3. Tangible Assets

Total
Cost £
At 01 November 2024 8,455
Additions 9,600
Disposals (3,655)
At 31 October 2025 14,400
Depreciation
At 01 November 2024 383
Charge for year 3,367
At 31 October 2025 3,750
Net book value
At 31 October 2025 10,650
At 31 October 2024 8,072

GANDESHA ESTATES INVESTMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

4. Fixed investments

If investment property has not been revalued it would have been included at the historical cost of £2,500,369.00. Investment property was valued on fair value basis in March 2023 by independent surveyour and the directors beleive that the valuation remain the same as at 31.10.2025.

GANDESHA ESTATES INVESTMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

5. Revaluation reserve

2025
£
Balance at 01 November 2024 654,964
Surplus or deficit after revaluation 0
Balance at 31 October 2025 654,964

GANDESHA ESTATES INVESTMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

6. Related party transactions

Name of the related party:
Relationship:
Group Undertakings
Description of the Transaction: Amount owed by group undertakings and undertakings in which the company has a participating interest
£
Balance at 01 November 2024 1,547,380
Balance at 31 October 2025 1,886,122
Name of the related party:
Relationship:
Group Undertakings
Description of the Transaction: Amounts owed by group undertakings and undertakings in which the company has a participating interest
£
Balance at 01 November 2024 181,006
Balance at 31 October 2025 82,825